Jurnal Ilmiah Akuntansi dan Bisnis
Vol 4 No 1 (2009)

PENGARUH PEMODERASI PERTUMBUHAN LABA TERHADAP HUBUNGAN ANTARA UKURAN PERUSAHAAN, DEBT TO EQUITY RATIO DENGAN PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI PT. BURSA EFEK JAKARTA

NI PUTU ENA MARBERYA (Unknown)
AGUNG SUARYANA (Unknown)

Article Info

Publish Date
13 Jan 2009

Abstract

One of parameter used to measure management performance isearnings. Porter (1980) reffer by Hamid (2001), defines growing company asthose having high margin, earnings, and sales growth. Chang and Rhee(1990) and Adedeji (1998) state that company size affects profitabilitysignificanty. Big company will have ability to collect quict fund due to theireasy access to capital market, and therefore earn higher profitability. On theother side, higher leverage will provide more fund to gain opportunities forcompanies to invest the fund into productive assets which at the end willincrease profitability. This research is motivated by inconsistency results ofprevious researches on companies size and debt to equity ratio. Because ofthe inconsistency, this research incluse one moderating variable, namelyearnings growth

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Journal Info
Jurnal Ilmiah Akuntansi dan Bisnis
Website

Abbrev

jiab

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...